The statement provides an update to the Government's plans for the economy based on forecasts from the Office for Budget Responsibility.
Possible changes that could be announced focus on cutting higher rate pensions tax relief and a cut to the annual allowance for pension contributions. Currently the annual limit for pensions contributions is £50,000 and it has been proposed this could be cut further to £40,000 or even £30,000.
Chris Ralph, chief investment officer at St James's Place Wealth Management said: "The Chancellor has already made significant reductions in the amounts individuals are allowed to put into their pension schemes, whilst still being eligible for tax relief at the highest marginal rate on these contributions.
"The annual allowance on pensions is seen as an easy target as there are relatively few, around 100,000 individuals, who would be directly affected; but indirectly via final-salary schemes, a cut in the threshold might catch hospital consultants, GPs, headteachers and senior civil servants, not just the very rich.
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"Whilst every Autumn Statement creates speculation about likely changes to policy, it is clear that Mr Osborne is going to have to take some difficulty decisions if he is to balance the public accounts and maintain credibility in the financial markets."
Andy Bell, chief executive of Sipp provider AJ Bell said: "Altering the fundamentals of tax relief rules on pension contributions is a temptation that no Chancellor can ignore in times of weakness. This short-term sugar rush will lead to disengagement of long-term savers.
"A key role of Government is to create an environment to encourage savers to make provision for their old age. Savers are quite frankly fed up with the uncertainty and constant changes to rules and regulations."
Malcolm McLean, consultant at Barnett Waddingham, said: "Reductions in the annual allowance must be viewed in the context of the need to encourage and support private pension saving as widely as possible. It is quite contradictory for government policy to be putting uncalled for restrictions in the way of achieving that end."
He said the changes would particularly affect middle class investors, women who had returned to work after a career break and self-employed workers, not just the richest.

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